2014 (1) TMI 769

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ction 65(19) of Finance Act, 1994 does not create a liability retrospectively - Following decision of assessee's own case in [2009 (5) TMI 110 - CESTAT, NEW DELHI] - UOI v. Martin Lottery Agencies Ltd. [2009 (5) TMI 1 - SUPREME COURT OF INDIA] - Decided in favour of assessee.
Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T) Shri S.K. Pahwa, Advocate, for the Appellant. Shri Amresh Jai .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X